公共预算管理过程对预算绩效的影响分析  

Analysis of the influence of public budget management process on budget performance

作　　者：刘小青 刘桂林 王桐月 Liu Xiaoqing;Liu Guilin;Wang Tongyue(Wuhan Centralized Collection and Payment Management Center,Wuhan,Hubei,430033;Guangzhou Centralized Collection and Payment Management Center,Guangzhou,Guangdong,510000;International Business School,Henan University,Zhengzhou,Henan,450046)

机构地区：[1]武汉资金集中收付管理中心,湖北武汉430033 [2]广州资金集中收付管理中心,广东广州510000 [3]河南大学国际商学院,河南郑州450046

出　　处：《市场周刊》2024年第35期42-45,157,共5页Market Weekly

摘　　要：文章基于文化维度理论和绩效金字塔理论,深入分析了预算的参与、准备、执行和评估对公共部门预算绩效的影响,进而通过问卷调查,验证了预算管理过程与预算绩效之间的相关性。结果显示,预算的参与和执行评价环节对提升预算绩效具有显著的正面效应,而预算准备阶段与绩效之间的联系则不显著。尽管如此,预算规划和编制在实现政策目标方面扮演着关键角色。在进行预算管理时,应重视精心制订稳定的预算计划,以及高效的执行和评估机制,同时确保充分的预算参与,提升预算绩效。Based on cultural dimension theory and performance pyramid theory,this paper deeply analyzes the impact of budget partic ipation,preparation,implementation and evaluation on public sector budget performance.Then through the questionnaire survey,the correla tion between budget management process and budget performance is verified.The results show that budget participation and implementation evaluation have significant positive effects on improving budget performance,but the relationship between budget preparation stage and per formance is not significant.Nonetheless,budget planning and preparation play a critical role in achieving policy objectives.In budget man agement,attention should be paid to well-developed and stable budget plans,as well as efficient implementation and evaluation mecha nisms,while ensuring adequate budget participation,thereby improving budget performance.

关 键 词：预算绩效 预算参与 预算规划与编制 预算执行与评价 

分 类 号：F812.3[经济管理—财政学]